Position of the Surviving Spouse
The position of the surviving spouse is specially protected in Finnish inheritance law. The Code of Inheritance secures the surviving spouse's right of possession over the shared home and household goods, regardless of whether the deceased has forced heirs. Understanding the spouse's rights is an important part of the estate inventory process.
Spouse's Right of Possession
The surviving spouse has the right to retain possession of the home used as the spouses' shared residence and ordinary household goods. This right applies even if forced heirs demand the distribution of inheritance. The right of possession is personal and ends upon the spouse's death or new marriage. The spouse may not sell property subject to the right of possession without the heirs' consent.
Marital Right and Inheritance Right
In marriage, marital right means that each spouse is entitled to half of the combined assets. In the division of marital property (ositus), the surviving spouse receives their marital share before the distribution of inheritance. If the deceased has no forced heirs, the surviving spouse inherits all property. A will — particularly a mutual will — can further strengthen the surviving spouse's position.
Inheritance Taxation and Deductions
The surviving spouse is entitled to a 90,000 euro spouse deduction in inheritance taxation. This significantly reduces the taxable inheritance amount. Property subject to the right of possession is generally not taxed on the spouse at the time of inheritance distribution, which can be advantageous from a tax perspective.
Practical Significance
The surviving spouse's position is emphasized in estate administration. The spouse is a shareholder of the estate and participates in all decisions. The distribution of inheritance cannot be carried out in a manner contrary to the spouse's right of possession. Read more about the inheritance distribution process in our article on estate inventory deadlines.
Frequently asked questions
What rights does the surviving spouse have in the estate?
The surviving spouse has the right to retain possession of the shared home and ordinary household goods undivided. This right of possession applies despite forced heirs' demands. The spouse is also entitled to a marital share, i.e. half of the spouses' combined assets, and a 90,000 euro spouse deduction in inheritance taxation.
Does the surviving spouse inherit their partner?
If the deceased has no forced heirs, the surviving spouse inherits everything. If there are forced heirs, the spouse does not inherit by statute, but has a strong right of possession. A mutual will can secure the spouse's position so that the surviving spouse receives the right to use all property.
Can the surviving spouse remain in the shared home?
Yes. The surviving spouse has a right protected by the Code of Inheritance to continue living in the home used as the spouses' shared residence. This right cannot be denied even by a will, and it applies despite forced heirs' requests for division.
Related terms
A legal entity formed by the deceased's assets and liabilities at the time of death.
Persons who have the right to inherit the deceased's property by law or by will.
A legal document by which a person determines how their property is to be distributed after their death.
A statutory procedure to determine the assets and liabilities of the deceased's estate. Must be held within 3 months of death.
Read also
The estate inventory must be conducted within three months of the deceased's death. Learn about calculating the deadline, consequences, and requesting an extension.
A clear guide to estate banking matters: the deceased's account, paying bills, bank-specific instructions and required documents.
Guide to estate taxation: the deceased's final tax return, estate income tax, deadlines, deductions and practical guidance for the Tax Administration.